一、财务管理理论研究方法的发展与创新长期以来，财务管理理论研究方法体系不健全，方法的选择与运用不当，是制约我国财务管理理论研究向纵深发展的一大障碍。为了不断开拓和深化财务管理理论，适应财务管理改革和发展的要求，必须变革和转换财务管理理论研究方法，逐步建立 First, the development and innovation of financial management theory research methods For a long time, the financial management theory research method system is not perfect, the method of selection and use is inappropriate, is restricting the development of China's financial management theory to a major obstacle to the in-depth development. In order to constantly open up and deepen the theory of financial management and to meet the requirements of the reform and development of financial management, we must change and transform the research methods of financial management theory and gradually establish